22DKey terms

1. For the purposes of this subpart and sections 22, 33, 37, 38, 42C, 89D, 92, 106, 110, 142AC, 143, and 227G, and schedule 8, individual—

2. means a natural person; and
3. includes a natural person who is non-resident, other than a person whose only income for the corresponding income year is non-residents’ foreign-sourced income; and
4. excludes, from the date of their death, a deceased natural person.

5. For the purposes of this subpart and sections 4A, 22, and 120C, definition of date interest starts, paragraph (a), and schedule 8, qualifying individual means—

6. an individual who derives only reportable income for an income year; and
7. has no other income information that must be provided to the Commissioner under this subpart for the income year.

8. For the purposes of this Act and the Income Tax Act 2007, reportable income, for an individual and a tax year, means an amount of income paid or payable to the individual for the corresponding income year—

9. that is—
   1. a PAYE income payment:
   2. a payment of resident passive income:
   3. a payment of non-resident passive income:
   4. a payment under the wage subsidy scheme defined in section 7AA(6):
   5. a payment under the leave support scheme made by the Ministry of Social Development on behalf of the Crown in relation to leave taken as a consequence of COVID-19:
   6. a payment under the short-term absence scheme made by the Ministry of Social Development on behalf of the Crown in relation to absence from work as a consequence of COVID-19:
   7. a benefit under an employee share scheme described in schedule 4, table 1, rows 4 and 7:
   8. attributed PIE income; and
10. for which the person paying the amount has been provided the individual’s tax file number, however this requirement does not apply if the amount is income derived jointly with another person and the Commissioner is able to allocate an amount to the individual for the income year; and
11. in relation to which information must be provided under this Act to the Commissioner by—
    1. for the items referred to in paragraph (a)(i) to (iv), 31 May in the next tax year:
    2. for the item referred to in paragraph (a)(v), the date referred to in section 25K.

12. For the purposes of this subpart and section 141JA and schedule 8, other income or income other than reportable income, for an individual and a tax year, means an amount of income paid or payable to, or treated as income of, the individual for the corresponding income year that is not their reportable income.

13. For the purposes of this subpart, and sections 4A, 106, 142AC, and CX 27 of the Income Tax Act 2007, a pre-populated account, for an individual and a tax year, means the account—

14. provided by the Commissioner for the tax year; and
15. containing the income information held by the Commissioner, including any income information provided by the individual, quantifying—
    1. the amount of reportable income derived for the corresponding income year; and
    2. any other amount that the Commissioner considers the individual has derived for the income year.

16. For the purposes of this subpart, and sections 4A, 33, 37, 38, 42C, 89D, 106, 110, and 143, a final account, for an individual and a tax year, means a pre-populated account finalised under section 22H.